In a trial held this Wednesday (10/27), the counselors of the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (CARF) decided, unanimously, that expenses with stevedoring – activity of moving cargo and goods in port facilities – should be included in the calculation basis of the Import Tax (II)[1].

Although there have already been decisions to this effect, this is the first time that the CSRF of CARF has applied the understanding of the Superior Court of Justice (STJ), issued under the repetitive appeals procedure, in the judgment of Special Appeal No. 1,799,306/RS (Topic 1,014). This is because, in March 2020, the 1st Section of the Superior Court decided that loading, unloading and handling services are part of the customs value of the goods and, therefore, make up the calculation basis for the Import Tax.

This decision broke with the prevailing case law of the STJ, as there had previously been decisions favorable to the taxpayer by the 1st and 2nd panels of the Court. With the change in understanding of the STJ, the following thesis was established: “Foremanship services are included in the composition of the customs value and form part of the calculation basis for Import Tax”. Thus, it was expected that the new guidance on the matter would be followed by all courts and administrative bodies.

It is worth remembering that the matter was sent for consideration by the Federal Supreme Court (STF), through the filing of an Extraordinary Appeal. However, in May of this year, the majority of ministers assessed that, since it does not involve constitutional matters, the judgment of the matter is not within the jurisdiction of the STF.

Thus, the issue is settled in a way that is favorable to the tax thesis, including the costs of stevedoring in the calculation basis for federal taxes levied on imports.

[1] CARF Process No. 11762.720026/2014-86